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When do you become a non-resident?
When you leave Canada to settle in another country, you usually become a non-resident of Canada for income tax purposes on the latest of the following dates:
the date you leave Canada;
the date your spouse or common-law partner and dependents leave Canada;
the date you become a resident of the country to which you're immigrating.
It's important that you tell us the date you leave Canada because your residency status affects your eligibility to receive:
the GST/HST credit (goods and services tax/harmonized sales tax);
Canada Child Tax Benefit payments (and any similar provincial program payments);
Universal Child Care Benefit payments.
After you leave Canada, you're a non-resident for tax purposes provided you have severed residential ties with Canada. As a non-resident, you pay tax on income you receive from sources in Canada.
This applies in the year you leave Canada and for each year afterwards, provided you remain a non-resident for tax purposes.
The type of tax you pay and the requirement to file a Canadian tax return depend on the type of Canadian income you receive.
Generally, Canadian income received by a non-resident is subject to Part XIII tax or Part I tax. If the income you receive is:
subject to Part XIII tax, you do not file a Canadian tax return, except in two situations when you can elect to file a tax return;
subject to Part I tax, you may have to file an tax return.
This is very complicated. You should 1) either ask your wife in Canada to check with your accountant or an Immigration lawyer. Or 2) Check with the Canada Embassy in Hong Kong personally.